<abstract xmlns="http://www.w3.org/1999/xhtml"><p>This paper examines the different elements included in the Swedish partial individual taxation reform in 1971. The purpose is to identify what policy lessons this reform holds for contemporary tax policy in the European Union member states that currently apply joint tax and benefit provisions. Even though contemporary circumstances have changed in relation to the historical context for Swedish reform, the common strand is that the provisions create both inactivity incentives on the labor market and low income traps for secondary earners. We suggest that a shift to individual taxation should be a part of family and social policies that promote gender equality, and that in turn should be consolidated within a sustainable idea about tax fairness.</p></abstract>

This paper examines the different elements included in the Swedish partial individual taxation reform in 1971. The purpose is to identify what policy lessons this reform holds for contemporary tax policy in the European Union member states that currently apply joint tax and benefit provisions. Even though contemporary circumstances have changed in relation to the historical context for Swedish reform, the common strand is that the provisions create both inactivity incentives on the labor market and low income traps for secondary earners. We suggest that a shift to individual taxation should be a part of family and social policies that promote gender equality, and that in turn should be consolidated within a sustainable idea about tax fairness.

Eliminating the secondary earner bias. Policy lessons from the introduction of partial individual taxation in Sweden in 1971

Nordic Tax Journal

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

This paper examines the different elements included in the Swedish partial individual taxation reform in 1971. The purpose is to identify what policy lessons...

Eliminating the secondary earner bias. Policy lessons from the introduction of partial individual taxation in Sweden in 1971

Article Category: Article

Published Online: Jul 10, 2017

Page range: 89 - 99

Received: Feb 24, 2017

Accepted: May 19, 2017

DOI: https://doi.org/10.1515/ntaxj-2017-0006

Keywords
Sweden, secondary earner bias, tax reform, individual/joint taxation, tax design

© 2017 Å. Gunnarsson and M. Eriksson

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Eliminating the secondary earner bias. Policy lessons from the introduction of partial individual taxation in Sweden in 1971

Article Category: Article

Published Online: Jul 10, 2017

Page range: 89 - 99

Received: Feb 24, 2017

Accepted: May 19, 2017

DOI: https://doi.org/10.1515/ntaxj-2017-0006

KeywordsSweden, secondary earner bias, tax reform, individual/joint taxation, tax design

© 2017 Å. Gunnarsson and M. Eriksson

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Keywords
Sweden, secondary earner bias, tax reform, individual/joint taxation, tax design